Services

Non Domestic Rates Islands and Remote Areas Hospitality Relief

1. The Property
(Check your non-domestic rates bill - payment reference beginning with 17 or 37)

This can be found at www.saa.gov.uk

Is the property currently in active use?
2. The Ratepayer
Legal structure of the Ratepayer
3. Declaration of Properties Interests – Ratepayer Cap (£110,000)

The following information will be assessed against non-domestic rates information from across Scotland. Applicants should respond accurately and truthfully. The council will reclaim any relief incorrectly awarded on incomplete, incorrect or fraudulent information.  

Have you already made an application for Islands and Remote Areas relief for 2024-25 in relation to any other property in another local authority in Scotland (i.e. a property other than the one for which you are applying for here)?
Property 1
can be checked on https://www.saa.gov.uk
Property 2
can be checked on https://www.saa.gov.uk
4. Subsidy Rules Under The Subsidy Control Act 2022

Some reliefs are affected by subsidy control rules. 

This relief may be offered as a Minimum Financial Assistance (MFA) subsidy under the Subsidy Control Act 2022. MFA is capped at a maximum of £315,000 over a three-period – cumulated over the current and previous two financial years. 

To ensure that the Council complies with the subsidy regime, it may be required to cap relief at the MFA maximum limit. This may depend on: 

  • the level of other public sector assistance received by your entity 
  • whether or not you have an interest in any business with other properties is in receipt, or eligible, for one of the existing rate relief schemes 

NOTE: not all grants or reliefs are considered to be capped in this way. 

You must consider whether you have already received support from any public sector body in the current financial year and the two financial years immediately preceding this. 

Have you (i.e. your business/es) received public sector assistance over the last 3 years* that in total would exceed £315,000, or would you expect to exceed that threshold if this relief were granted to you?
*current and previous two accounting years of your business/es

Please complete the accompanying Subsidy Information Declaration Form

One file only.
20 MB limit.
Allowed types: pdf, doc, docx, .

You are required to keep a written record of the amount of any MFA received, and the date/s when it was received, for at least three years from the date it was given.  Any award of MFA exceeding £100,000 is subject to transparency requirements and will be published. 

5. Declaration

Please read this declaration carefully before you sign and submit it.

  • I am the ratepayer, or duly authorised by the ratepayer to make the application.
  • I declare that the information given on this form is correct and complete to the best of my knowledge.
  • I authorise the Council to make any necessary enquiries to check the information.
  • I authorise the Council to cross check the information with other Councils in Scotland.
  • I undertake to advise the Council of any change of circumstances, including the occupation / vacation of any other property I may occupy in Scotland which may affect liability for Non-Domestic Rates Relief.
  • I understand that if I give information that is incorrect or incomplete or fail to report changes in circumstances, I (or the Ratepayer I represent) may be prosecuted.
  • I understand that the Council will reclaim any incorrectly awarded Non-Domestic Rates Relief
  • I have read and understand the privacy notice accompanying this relief application.
  • I claim the above relief from non-domestic rates liability.
e.g. Owner; Tenant; Agent; Employee
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